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of <h1>Enacted provision preserves representative assessee's recovery rights, adds AO certificate cap 'at the time of final settlement' sub-section (4)</h1> The enacted provision preserves a representative assessee's statutory right to recover tax paid on another's behalf or to retain equivalent funds, and to retain estimated liability amounts; it adds a mechanism for obtaining an Assessing Officer's certificate to authorize retention and limits recoverability to the certificate amount except for additional principal assets. Compared with the original Bill, the enacted text inserts the temporal qualifier 'at the time of final settlement' to sub-section (4), narrowing the certificate-based cap to settlement time, and contains a likely typographical cross-reference error in sub-section (2) referencing a different section number without changing substantive effect.
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